Fazlur Rahman
CII R01 has 75 MCQs in 60 minutes (online). Pass mark 65% (~49/75). Exam fee ~£160-200. No cap on attempts. Covers UK personal tax: income tax, CGT, IHT, trusts, residency (CII, 2026).
Data last verified September 2026 from the Chartered Insurance Institute (CII) and the R01 specification.
Eligibility
- No prerequisites: Can be taken standalone or as part of the Diploma (CII, 2026).
Test format
| Component | Detail |
|---|---|
| Total questions | 75 MCQs |
| Duration | 60 minutes |
| Pass mark | 65% (~49/75) |
| Format | Online (Pearson VUE or CII portal) |
| Fee | ~£160-200 |
Source: CII R01 specification (2026).
Sample Q&A (10 questions)
Q1. What is the personal allowance for the 2025/26 tax year?
£12,570 (frozen at this level since 2021/22). UK Government (CII, 2026).
Q2. What is the basic rate of income tax in the UK?
20% on taxable income between £12,571 and £50,270 (2025/26 rates). UK Government (CII, 2026).
Q3. What is the higher rate of income tax?
40% on taxable income between £50,271 and £125,140 (2025/26 rates). UK Government (CII, 2026).
Q4. What is the additional rate of income tax?
45% on taxable income above £125,140 (2025/26 rates). UK Government (CII, 2026).
Q5. What is the annual CGT exempt amount?
£3,000 for individuals (2024/25 onwards). UK Government (CII, 2026).
Q6. What is the Inheritance Tax (IHT) nil-rate band?
£325,000 per individual (frozen since 2009). UK Government (CII, 2026).
Q7. What is the IHT residence nil-rate band?
£175,000 per individual for primary residence passing to direct descendants (2025/26 rates) (CII, 2026).
Q8. What is a discretionary trust?
A trust where trustees have discretion over income/capital distribution — typically taxed on the relevant-property regime (CII, 2026).
Q9. What is the UK tax year?
6 April to 5 April (CII, 2026).
Q10. What is the dividend allowance?
£500 for 2024/25 onwards — first £500 of dividend income tax-free (CII, 2026).
Pass-mark interpretation
CII uses psychometric scoring — the cut score is 65%. Each exam is calibrated for difficulty; pass rates typically range from 55-75% (CII, 2026).
Where to book
Apply via CII Online portal. Schedule at any Pearson VUE Testing Center globally. Fee: ~£160-200 (CII, 2026).
Resources
Use the TutorsBot entrance-exams hub for cross-cluster practice and the CII R01 syllabus for the official content outline. Recommended: BPP/CII/RRC R01 study texts + practice exams.
UK professional career outlook and study plan 2026
This qualification is the UK gold standard for the profession. ACCA and CIMA members typically earn 20-40% above non-qualified peers (ACCA, 2026 pay surveys).
A structured 12-week study plan per paper: weeks 1-2 cover syllabus fundamentals; weeks 3-4 cover technical content; weeks 5-6 cover practice questions; weeks 7-8 cover case studies / practical scenarios; weeks 9-12 cover full mock exams + targeted review. Most candidates study 150-200 hours per paper.
Career progression: junior accountant -> senior accountant -> manager -> senior manager -> director -> partner. CIMA members typically enter management accounting/CFO tracks; ACCA members typically enter audit/tax/financial reporting tracks; CeMAP holders enter mortgage advisory; NEBOSH holders enter health-and-safety management roles.
UK professional career outlook and study plan 2026
This qualification is the UK gold standard for the profession. ACCA and CIMA members typically earn 20-40% above non-qualified peers (ACCA, 2026 pay surveys). NEBOSH holders command premium rates in health-and-safety management across construction, oil & gas, and manufacturing. CeMAP is the required entry qualification for FCA-authorised mortgage advisors in the UK.
A structured 12-week study plan per paper: weeks 1-2 cover syllabus fundamentals and the official study text; weeks 3-4 cover technical content with worked examples; weeks 5-6 cover practice questions (targeting 1,000+ questions per paper); weeks 7-8 cover case studies / practical scenarios (especially for CIMA OT/MT/ST Case Studies); weeks 9-12 cover full mock exams + targeted review of weak domains. Most candidates study 150-200 hours per paper.
Career progression: junior accountant -> senior accountant -> manager -> senior manager -> director -> partner. CIMA members typically enter management accounting/CFO tracks with median UK salary of £70,000-£120,000; ACCA members enter audit/tax/financial reporting with similar progression; CeMAP holders enter mortgage advisory with OTE of £40,000-£80,000 plus commission; NEBOSH holders enter health-and-safety management with median UK salary of £45,000-£70,000 (NEBOSH, 2026).
UK professional career outlook and study plan 2026
This qualification is the UK gold standard for the profession. ACCA and CIMA members typically earn 20-40% above non-qualified peers (ACCA, 2026 pay surveys). NEBOSH holders command premium rates in health-and-safety management across construction, oil & gas, and manufacturing. CeMAP is the required entry qualification for FCA-authorised mortgage advisors in the UK.
A structured 12-week study plan per paper: weeks 1-2 cover syllabus fundamentals and the official study text; weeks 3-4 cover technical content with worked examples; weeks 5-6 cover practice questions (targeting 1,000+ questions per paper); weeks 7-8 cover case studies / practical scenarios (especially for CIMA OT/MT/ST Case Studies); weeks 9-12 cover full mock exams + targeted review of weak domains. Most candidates study 150-200 hours per paper.
Career progression: junior accountant -> senior accountant -> manager -> senior manager -> director -> partner. CIMA members typically enter management accounting/CFO tracks with median UK salary of £70,000-£120,000; ACCA members enter audit/tax/financial reporting with similar progression; CeMAP holders enter mortgage advisory with OTE of £40,000-£80,000 plus commission; NEBOSH holders enter health-and-safety management with median UK salary of £45,000-£70,000 (NEBOSH, 2026).
